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Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fNassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Border City Hose Company – Financial Oversight (2025M-39)
… management. The former Director/Chief was arrested on charges of grand larceny for allegedly stealing from the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Elmira City School District – Capital Projects (2025M-21)
… policies, they did not seek competition for two professional service contracts related to the Project. We … $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with … 58 purchase contracts or contracts for public work and two professional service contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Opinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-1
… of the salaries of county employees who perform services for the administration and operation of a county sewer … charge to the cost of establishing a district an allowance for services rendered by salaried town employees when such … to the expense of maintaining a district an allowance for services rendered by any town officer or employee when …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… included in our initial audit report, Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid Drug Rebate Program helps to offset the costs of most covered outpatient … included in our initial audit report Medicaid Program Improper Payments for Drugs Without a Federal Drug …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our initial audit, …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followEssential Plan – Federal Funding and New York
… which resulted in a significant increase in coverage in 2025. As of March 2025, the EP covered 8.5 percent of New York’s residents, with the share as high as 16.4 percent in Queens. As of April 1, 2024, the EP …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid – Federal Funding and New York
… many other states, and enrollment in Medicaid is second only to California. In February 2025, enrollment in Medicaid …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … facility must be applied to a town's general fund and used for town-wide purposes. You also ask whether a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-90-1DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… Legislature, a bank applying for BDD designation must not only demonstrate that the community needs a bank, but also … Bronx. In 2007, the bank opened in the South Bronx, the only bank to establish its base in this New York borough in …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
New York state has the second highest home foreclosure rate in the nation with 1 in 21 home mortgages in foreclosure according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … other grounds, 263 App Div 471, 33 NYS2d 508, in which the court describes the district commissioners as managing the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7DiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… agreements were reached with casino and resort operator Las Vegas Sands Corp., computer networking company VeriSign Inc., …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalFederal Employees in New York State – Federal Funding and New York
… working in New York, and is likely to decrease in 2025 as a result of federal actions to downsize the federal … 1 On July 7, 2025, the President extended the hiring freeze of most federal civilian positions through October 15, … Public Safety in Federal Hiring , July 7, 2025; and Hiring Freeze , January 20, 2025. 3 Office of Personnel Management, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… in accordance with Board policy and applicable statutory requirements and properly audited claims prior to payment. … in accordance with Board policy and applicable statutory requirements. As a result, officials cannot support that all … General Municipal Law (GML) and Town procurement policy requirements and conduct a thorough audit of all claims prior …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Selected Aspects of Toll Collections
… for use of the Thruway. To reduce congestion, improve traffic flow, and allow for non-stop travel on the Thruway, in …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… “The number of tourists is nearly back to pre-pandemic numbers in New York City,” DiNapoli said. “Visitor spending … focus on keeping New York a desirable and safe destination for individuals and families from around the world.” In 2023, … the height of the pandemic amid travel restrictions, their numbers fell 82.2% to just 2.4 million. Their numbers grew to …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destination